1、新會計準則中英文會計科目對照表（2008 年 03 月 10 日）CPA視野作者/譯者：中英文會計科目對照表如下：會計科目中英對照表會計科目acco un ti ng subject順序號 serial number編號 code number會計科目名稱 accounting subject會計科目適用范圍 accounting subject range of application一、資產類1 1001庫存現金 cash on hand2 1002銀行存款 bank deposit5 1015 其他貨幣資金 other monetary capital9 1101 交易性金融資產 tra

2、nsaction monetary assets11 1121 應收票據 notes receivable12 1122 應收賬款 Account receivable13 1123 預付賬款 account prepaid14 1131 應收股利 divide nd receivable15 1132 應收利息 accrued interest receivable21 1231 其他應收款 accounts receivable-others22 1241 壞賬準備 had debts reserve28 1401 材料采購 procurement of materials29 1402

3、在途物資 materials in transit30 1403 原材料 raw materials32 1406 庫存商品 commodity stocks33 1407 發出商品 goods in transit36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存貨跌價準備 reserve against stock price declining43 1501 待攤費用 fees to be 即portioned45 1521 持有至到期投資 hold investment due46

4、1522 持有至到期投資減值準備 hold investment due reduction reserve47 1523 可供出售金融資產 financial assets available for sale48 1524 長期股權投資 Iong-term stock ownership investment49 1525 長期股權投資減值準備 Iong-term stock ownership investment reduction reserve50 1526 投資性房地產 investment real eastate51 1531 長期應收款 Iong-term account

5、receivable52 1541 未實現融資收益 un realized financing in come54 1601 固定資產 permanent assets55 1602 累計折舊 accumulated depreciation56 1603 固定資產減值準備 permanent assets reduction reserve57 1604 在建工程 con struct ion in process58 1605 工程物資 engineer material59 1606 固定資產清理 disposal of fixed assets60 1611 融資租賃資產 租賃專用 f

6、inancial leasing assets exclusively for leasing61 1612 未擔保余值 租賃專用 unguaranteed residual value exclusively for leasing62 1621 生產性生物資產 農業專用 productive living assets exclusively for agriculture生產性生物資產累計折舊 農業專用 productive living assets accumulated depreciation exclusively for agr64 1623 公益性生物資產 農業專用 non

7、-profit living assets exclusively for agriculture65 1631 油氣資產 石油天然氣開采專用 oil a nd gas assets exclusively for oil a nd gas exploitatio n66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil a nd gas exploitation 67 1701 無形資產 intan gible assets68 1702 累計攤銷 accumulated amortization69 1703 無形資

8、產減值準備 intangible assets reduction reserve70 1711 商譽 busi ness reputation71 1801 長期待攤費用 Iong-term deferred expenses72 1811 遞延所得稅資產 deferred in come tax assets73 1901 待處理財產損溢 waiting assets profit and loss二、負債類 debt group74 2001 短期借款 short-term loa n81 2101 交易性金融負債 transaction financial liabilities83

9、2201 應付票據 notes payable84 2202 應付賬款 account payable85 2205 預收賬款 item received in advanee86 2211 應付職工薪酬 employee pay payable87 2221 應交稅費 tax payable88 2231 應付股利 divide nd payable89 2232 應付利息 interest payable90 2241 其他應付款 other account payable97 2401 預提費用 withholding expenses98 2411 預計負債 estimated lia

10、bilities99 2501 遞延收益 deferred in come100 2601 長期借款 money borrowed for long term101 2602 長期債券 Iong-term bond106 2801 長期應付款 Iong-term account payable107 2802 未確認融資費用 unacknowledged financial charges108 2811 專項應付款 special accounts payable109 2901 遞延所得稅負債 deferred in come tax liabilities三、共同類112 3101 衍生

11、工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期項目 arbitrage project四、所有者權益類115 4001 實收資本 paid-up capital116 4002 資本公積 contributed surplus117 4101 盈余公積 earned surplus119 4103 本年利潤 profit for the current year120 4104 利潤分配 allocation of profits121 4201 庫存股 treasury stock五、成本類122 5001 生產成本 pr

12、oduction cost123 5101 制造費用 cost of production124 5201 勞務成本 service cost125 5301 研發支出 research and development expenditures126 5401 工程施工 建造承包商專用 engin eeri ng con struct ion exclusively for con struct ion con tractor127 5402 工程結算 建造承包商專用 engin eeri ng settleme nt exclusively for con struct ion con tr

13、actor128 5403 機械作業 建造承包商專用 mecha ni cal operatio n exclusively for con struct ion con tractor六、損益類129 6001 主營業務收入 ma in bus in ess in come130 6011 利息收入 金融共用 in terest in come fi nan cial shari ng135 6051 其他業務收入 other bus in ess in come136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance1

14、37 6101 公允價值變動損益 sou nd value flexible loss and profit138 6111 投資收益 in come on in vestme nt142 6301 營業外收入 nonrevenue receipt143 6401 主營業務成本 mai n bus in ess cost144 6402 其他業務支出 other bus in ess expe nse145 6405 營業稅金及附加 bus in ess tariff and annex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 銷售費用 marketing cost 156 6602 管理費用 managing cos